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POLAND v. POLAND SPRING HEALTH INSTITUTE

649 A.2d 1098 (1994)

TOWN OF POLAND, v. POLAND SPRING HEALTH INSTITUTE, INC.

Supreme Judicial Court of Maine.

Decided November 8, 1994.

Attorney(s) appearing for the Case

Geoffrey H. Hole (orally), Bernstein, Shur, Sawyer & Nelson, Portland, for plaintiffs.

Bryan M. Dench (orally), Skelton, Taintor & Abbott, Auburn, for defendant.

Before WATHEN, C.J., and GLASSMAN, CLIFFORD, RUDMAN, DANA, and LIPEZ, JJ.

GLASSMAN, Justice.

The Town of Poland appeals from the judgment entered in the Superior Court (Androscoggin County, Alexander, J.) in favor of Poland Spring Health Institute, Inc. following a trial without a jury on the Town's complaint against the Institute seeking a declaratory judgment that its property located in the Town was not exempt from taxation for the years 1989 and 1990 pursuant to 36 M.R.S.A. § 652 (1990). Contrary to the Town's contentions...

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